CRAFTMINE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CRAFTMINE
Largest movements
- Receivables within one year +€9,832
up €9,832 (+27.8%), from €35,308 to €45,140
of which Other amounts receivable: +€13,314
- Deferred charges and accrued income -€7,972
no longer reported in 2025 (was €7,972)
- Cash +€6,301
up €6,301 (+18.7%), from €33,615 to €39,915
mainly Net result for the year (+€28,051) and Deferred charges and accrued income (+€7,972)
- Reserves +€28,000
up €28,000 (+91.8%), from €30,500 to €58,500
- Trade debts -€19,473
down €19,473 (-80.1%), from €24,317 to €4,843
- Gross operating margin -€5,664
down €5,664 (-12.2%), from €46,440 to €40,776
- Taxes -€2,116
down €2,116 (-15.4%), from €13,773 to €11,657
- Financial income +€601
up €601 (+277.4%), from €217 to €818
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,729 | €88,097 | +€8,367 | +10.5% |
| Fixed assets | 21/28 | €2,835 | €3,041 | +€206 | +7.3% |
| Tangible fixed assets | 22/27 | €2,472 | €2,678 | +€206 | +8.3% |
| Furniture and vehicles | 24 | €2,472 | €2,678 | +€206 | +8.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €76,895 | €85,056 | +€8,161 | +10.6% |
| Amounts receivable within one year | 40/41 | €35,308 | €45,140 | +€9,832 | +27.8% |
| Trade receivables | 40 | €30,596 | €27,114 | -€3,482 | -11.4% |
| Other amounts receivable | 41 | €4,712 | €18,026 | +€13,314 | +282.5% |
| Cash at bank and in hand | 54/58 | €33,615 | €39,915 | +€6,301 | +18.7% |
| Deferred charges and accrued income | 490/1 | €7,972 | - | -€7,972 | |
| Total equity and liabilities | 10/49 | €79,729 | €88,097 | +€8,367 | +10.5% |
| Equity | 10/15 | €31,857 | €59,908 | +€28,051 | +88.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €30,500 | €58,500 | +€28,000 | +91.8% |
| Distributable reserves | 133 | €30,500 | €58,500 | +€28,000 | +91.8% |
| Profit (loss) carried forward | 14 | €357 | €408 | +€51 | +14.4% |
| Amounts payable | 17/49 | €47,872 | €28,189 | -€19,684 | -41.1% |
| Amounts payable within one year | 42/48 | €47,872 | €28,189 | -€19,684 | -41.1% |
| Trade debts | 44 | €24,317 | €4,843 | -€19,473 | -80.1% |
| Suppliers | 440/4 | €24,317 | €4,843 | -€19,473 | -80.1% |
| Taxes, remuneration and social security | 45 | €23,556 | €23,345 | -€211 | -0.9% |
| Taxes | 450/3 | €20,946 | €20,735 | -€211 | -1.0% |
| Remuneration and social security | 454/9 | €2,610 | €2,610 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €878 | +€346 | +65.0% |
| Other operating charges | 640/8 | €1,250 | €853 | -€397 | -31.8% |
| Non-recurring operating charges | 66A | €219 | €53 | -€166 | -76.0% |
| Gross operating margin | 9900 | €46,440 | €40,776 | -€5,664 | -12.2% |
| Operating profit (loss) | 9901 | €44,440 | €38,993 | -€5,446 | -12.3% |
| Financial income | 75/76B | €217 | €818 | +€601 | +277.4% |
| Recurring financial income | 75 | €217 | €818 | +€601 | +277.4% |
| Financial charges | 65/66B | €27 | €104 | +€77 | +290.6% |
| Recurring financial charges | 65 | €27 | €104 | +€77 | +290.6% |
| Profit (loss) for the period before taxes | 9903 | €44,630 | €39,708 | -€4,922 | -11.0% |
| Income taxes | 67/77 | €13,773 | €11,657 | -€2,116 | -15.4% |
| Profit (loss) for the period | 9904 | €30,857 | €28,051 | -€2,806 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,857 | €28,051 | -€2,806 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.